MALİ TABLOLARIN ZAMANLILIĞINA ETKİ EDEN FAKTÖRLERİN İNCELENMESİ: TÜRKİYE ÖRNEĞİ

Year 2019, Volume: 6 Issue: 2, 485 - 495, 29.08.2019

Ahmet Özcan

https://doi.org/10.30798/makuiibf.521777

Cited By: 2

Abstract

Günümüzün ekonomik ortamında, finansal
raporlamanın zamanlamasının finansal piyasaların etkinliği üzerinde önemli
etkileri bulunmaktadır. Mali tabloların geç yayınlanması, finansal piyasaların
etkinliğini önemli derecede azaltmaktadır. Bu çalışmada, 2014-2017 yılları
arasında Borsa İstanbul’da işlem görmüş 90 şirketin finansal raporlama
zamanlamasına etki eden faktörlerin incelenmesi amaçlanmıştır. Regresyon
analizinin sonuçlarına göre; firma büyüklüğü, denetim şirketinin türü, bağımsız
yönetim kurulu üye oranı, karlılık ve borçluluk oranının mali tabloların sunum
tarihi üzerinde önemli etkileri bulunmaktadır. Ampirik analizin sonuçlarının,
düzenleyici kurumlar için önemli sonuçları bulunmaktadır.

Keywords

Mali Tablolar, Zamanlılık, Finansal Raporlama, Borsa İstanbul

THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY

Abstract

In the current economic environment, the
timeliness of corporate financial reporting is one of the important factors
that have impact on the efficiency of financial markets. Delay in disclosure of
financial statements prominently decreases the efficiency of financial markets.
This study aims to analyze factors that influence timely corporate financial
reporting by using a sample that includes 90 manufacturing firms listed on
Borsa Istanbul over the period of 2014-2017. The results of regression analysis
reveal that firm size, type of audit firm, board independency, profitability
and leverage significantly affect the timeliness of financial statements. The
findings of empirical analysis provide vital implications for regulatory
agencies.  

Keywords

Financial Statements, Timeliness, Financial Reporting, Borsa Istanbul

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